S. 142A -AO can make reference to valuation officer for the purposes of sec. 69/69A/69B only

 HIGH COURT OF ALLAHABAD Commissioner of Income-tax versus Behari Cold Storage (P.) Ltd. IT Appeal No. 193 of 2004 SEPTEMBER  27, 2012 JUDGMENT 1. We have heard Shri Govind Krishna, learned counsel for the income tax department. Shri Krishna Agrawal appears for the respondent assessee. 2. This income tax appeal under Section 260A of the Income Tax Act, 1961 (in short the Act) has been preferred against the judgment and order dated 23.6.2004 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.227/Agra/2001 for the assessment year 1997-98. 3. The appeal was admitted ...